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The following questions were prepared to help REALTORS® gain insight into the York County tax assessment process. Watch the webinar from August 25th below, or see the answers to all the questions we asked further down.

These questions are intended to provide clarity on how assessments impact your clients and how you can better serve them through accurate, up-to-date knowledge.

Learn more at York County Tax Assessor Website: https://www.yorkcountygov.com/150/Assessor

General Assessment Process & Timeline

  1. What is the overall property tax assessment process in York County?

Assessor: Identify (who owns it and where is it located), Classify (6% or 4%), and Appraise (establish Fair Market Value). Assessor also certifies annual assessment roll to the Auditor.

Auditor: Issues bills based upon assessment roll as well as issues revised bills upon order of the Assessor to due valuation changes due to appeal or classification changes (6% to 4% or vice versa).

Treasurer:  Collects payment and applies any penalties for late payment.  Also holds annual delinquent property tax sale.

  1. How often are reassessments conducted, and what might trigger one sooner?

Countywide reassessment are every 5 years, 2025 being a reassessment year.  An ATI (Assessable Transfer of Interest) triggers a reassessment the year following a sale.  Most typical example of an ATI is the sale of a property.  In many cases there will be an increase in appraised value that also may result in higher taxes for the buyer moving forward.

  1. What is the timeline from assessment to receiving the final tax bill?

In non-countywide reassessment years assessment notices must be sent by June 30th.  In a countywide reassessment year, they must be sent by October 1st. 

Read the notice, front and back.  The front provides ownership information, valuations, as well as classifications (4% or 6%).  Also stated is the appeal deadline date. The back gives a detailed explanation of the notice as well as detailed instructions on how to appeal. There is a 90-day window to appeal valuation, classification, or both.

  1. How is fair market value determined for residential and commercial properties?

Mass appraisal is used for real property valuations.  Mass appraisal is the valuation of multiple properties as of a given effective date by a systematic application of appraisal methods for statistical review and analysis of results.

  1. What data sources and appraisal methods are used in your office?

Real estate sales and listings, Marshall and Swift cost guide, Co-star, and various other publications and sources

All 3 approaches to value can be used: Cost approach, Sales Comparison approach, and the Income Approach

Important Dates & Deadlines

  1. What deadlines should property owners and REALTORS® be aware of?

Legal Residence Applications and Agricultural Use applications are due on or before the 1st penalty date for the year in which the special assessment is being claimed.  First penalty date is typically January 15th.

For example, an individual buys a home in 2025.  The new owners need to apply for legal residence as soon as possible but not later than Jan. 15th 2026.  The same goes for Agricultural use.

ATI Exemption applications are due before January 31st of the year in which the exemption is first applied.  For example, a 6% non-owner-occupied property is purchased in 2025, the ATI exemption application is due before January 31st of 2026.

  1. When are assessment notices typically mailed, and what steps should be taken upon receiving one?

In non-countywide reassessment years assessment notices must be sent by June 30th.  In a countywide reassessment year, they must be sent by October 1st. 

Read the notice, front and back.  The front provides ownership information, valuations, as well as classifications (4% or 6%).  Also stated is the appeal deadline date. The back gives a detailed explanation of the notice as well as detailed instructions on how to appeal. There is a 90-day window to appeal valuation, classification, or both.

Appeals Process

  1. How does a property owner appeal an assessed value?

By submitting a Real Property Appeal Form located on our website within the 90-day timeframe.  That information is listed on the back of the assessment notice as well.

  1. What documentation is most helpful during an appeal?

Sales comps, recent independent appraisals, pictures and detailed descriptions of any issues with the property we may be unaware of.  Basically, any information the taxpayer thinks may help support their reasons for the appeal.  There is no limit to supporting documentation that can be submitted.

Once a property is under appeal, there are 3 possible scenarios:  Value reduction, value stays the same (no change), or an increase in value.

ATI (Assessable Transfer of Interest) Exemption

  1. What is the ATI Exemption, and how does it work in York County?

ATI exemption is a partial exemption from taxation of up to 25% of a newly assessed fair market value as a result of an Assessable Transfer of Interest.  The property must be assessed at 6% at the time of sale and remain 6% moving forward.  More details on the eligibility are noted on the ATI exemption application located on our website.

  1. What is the process for applying for the ATI Exemption?

Complete and submit an ATI Exemption application located on our website before January 31st in which the exemption is first applied.  For example, a 6% non-owner-occupied property is purchased in 2025, the ATI exemption application is due before January 31st of 2026.

Primary Residence vs. Non-Primary

  1. What is the difference between 4% and 6% tax rates, and how are these determined?

All property under the Assessor’s jurisdiction is assessed at 6% by default.  Owners must apply and meet certain criteria to obtain a 4% assessment due to Primary Residence status or Agricultural Use status.

  1. What must homeowners do to receive the 4% legal residence rate?

They must own and occupy the property as their legal residence along with submitting a Legal Residence Application from our website with copies of updated SC state issued ID’s for owner occupants (and spouse if married), Permanent Residence cards/or Valid unexpired Visas, as well as all vehicle registrations that show the address of the legal residence.  We may also ask for SC state income tax returns if needed to establish residency.

There is an instructional cover page along with the application on the website.

Property Changes, Use, and Exemptions

  1. How do additions, renovations, or land improvements affect assessments?

Any improvements completed in a given year will be added to the existing value for the following year.  Construction completed in 2025 will be assessed for 2026 tax year.

  1. Are there exemptions for senior citizens, veterans, or disabled individuals?

The Auditor’s office offers a Homestead Exemption for those 65 yrs or older as well as for those who are 100% disabled.  Disabled veterans must apply for exemptions through SCDOR. I am not familiar with any exemptions for veterans who are not disabled.

  1. How does your office coordinate with zoning and permitting that may influence assessments?

Zoning designation does have an impact on fair market value, especially commercial property.  There is a zoning layer located in GIS that is used to determine specifics zonings.  All permits issued are routed to the Assessor’s office and our appraisal staff will conduct field inspections to determine contributory value of the permitted improvements.

Growth, Market Trends & Millage Rates

  1. As property values rise due to development and demand, do assessed values and taxes increase proportionally, or is there a cap on how much they can go up in a given year?

There is a 15% cap on property tax value during reassessment cycles.  However, any new construction is not subject to the cap as well as any properties that are considered ATI’s. This stems from The South Carolina Real Property Valuation Reform Act that was ratified in 2007.  As a result, assessed values as a whole do not increase proportionally.